Felon Disenfranchisement Essay

Disappointed criminals ought to be reintegrated into society and recoup their entitlement to cast a ballot. Disappointment is the harshest common assent forced by a majority rule society. A portion of the issues engaged with disappointment incorporate bigotry, off base surveys, and the gigantic measure of individuals influenced. In the event that the voice of the whole populace does exclude all sources and plans, the surveys won't be exact. In Camilli’s research, it is accepted that the emancipation of the populace is significant for a reasonable and successful fair network: those administered by this network must have the option to cast a ballot. (2-3). Bigotry, albeit apparently not the current theme, is without a doubt an essential supporter of this issue. One such confinement of criminal disappointment is the unbalanced effect of criminal disappointment on racial minorities in the United States, likewise the nearby political race vote aggregates in late unmistakable decisi ons which may have been swung by the presence of criminal disappointment. As Joseph Camilli calls attention to, disappointment has an unbalanced effect upon racial minorities. African Americans are influenced more and furthermore men are influenced more when all is said in done. This delivers the contention that the result is supremacist or even chauvinist. This is significant when taking a gander at late decisions including racial minorities (3). Regardless of whether the longing isn't planned to have bigot results, once in a while disappointment laws despite everything do. In Elizabeth Hulls research, she clarifies the quantity of dark adolescents in the punitive framework, 40% of whom will be denied from casting a ballot during a few or the entirety of their grown-up lives is astoundingly high. Many are first-time wrongdoers who promptly acknowledge a blameworthy request in return for probation. All the while, they frequently relinquish casting a ballot rights before they have even had a chance to practice them. Given these results, it is not really astonishing that the United States Civil Rights Commission as of late inferred that the disappointment of ex-convicts is â€Å"the greatest impediment to dark democratic since the survey tax†(Hull 1). All things considered, perhaps disappointing the nation’s future isn't the best thought. Bigotry is an enormous issue of disappointment. Disappointment additionally influences this nation’s surveys since enormous gatherings of individuals are not spoken to. The sheer number of criminals with no option to cast a ballot slants the decisions, particularly those on the neighborhood level, and littler networks. On the off chance that the measure of criminals were not very good, it may not be such a significant issue. Since around one out of each forty-four individuals can't cast a ballot, it suggests that the surveys are not exact. Disappointment is devastating in certain territories where casting a ballot ought to be significant. Little people group are totally underrepresented, and a little gathering has a bigger impact. This largy affects certain issues when the whole populace is required to settle on a sound decision. Criminals have served their sentence; they ought to be reintegrated into standard society as easily as could reasonably be expected. It additionally might be an impediment to future wrongdoing if t hey somehow managed to have the option to re-experience an ordinary life, and incorporate the entirety of the rights they were absent. Maybe they would even see how significant their privileges were and serve to dishearten individual individuals from the network from future wrongdoing. Ex-Felons merit the option to cast a ballot and for a solid fair network ought not be disappointed. In certain urban communities, in excess of 50 percent of youthful African-American men are disappointed. A dominant part of jail prisoners are African-Americans. Twelve percent of all African-American men in their twenties are imprisoned. This recommends of the current populace, in excess of 33% of the dark male network will be disappointed. In excess of 33% of the 4.7 million disappointed criminals are African-Americans. In four of the states with lifetime bans for criminals, a quarter (Virginia, Iowa) and a third (Florida, Alabama) of every dark man are ineligible to cast a ballot. As noted in Guy Stuart’s research, somewhere in the range of 1935 and 1970, around 106 out of 100,000 Americans were imprisoned in government or state jail; by 1980, the rate was 139 for every 100,000; and in 2000, it was 478 for each 100,000. The increments have not been exclusively bound to those imprisoned; the prison populace and the number waiting on the post trial process and parole have additionally expanded, from 662 for every 100,000 out of 1980 to 1,878 out of 2000. Besides, the high detain ment rates lopsidedly influence African Americans and Latinos (5). â€Å"In its 1974 choice in Richardson v. Ramirez, the Supreme Court held that this language in the Fourteenth Amendment (the supposed Penalty Clause) gives a confirmed assent to probably a few types of criminal disenfranchisement,† (Hinchcliff 1). Hinchcliff additionally pointsâ out that disappointment upon minorities right presently is more prominent than in some other time ever, particularly upon African American guys (1). The changing law in 1984 indicated that on the off chance that they brought about bigotry notwithstanding goals, it would be illegal. About 3.9 million residents in the U.S. couldn't participate in this year’s political decision, due to U.S. disappointment laws with respect to sentenced criminals. It is additionally imperative to concentrate on future deterrents, for example, how much the United States populace has expanded in the previous not many decades. Further checks that obstruct felons’ reintegration and deep rooted boundaries that influence their whole future are troubles in work, purchasing or leasing a house, heading off to college, and different points of interest open to people in general. These ex-criminals are persistently rebuffed by society. They should state on the off chanc e that they have a lawful offense when endeavoring to increase an occupation. The government guarantees that it is the state’s privilege. This creates a lot of turmoil, and numerous criminals had the option to cast a ballot in their general vicinity yet didn't have any acquaintance with it because of the basic confusion that criminals couldn't cast a ballot. A few states boycott casting a ballot by criminals waiting on the post trial process or parole or even the individuals who are not, at this point under any management by the criminal-equity framework. Criminals ought to be rebuffed yet not persistently for the duration of their lives. When their obligation to society has been reimbursed, for what reason should their privileges despite everything be relinquished? On the off chance that individuals show hoodlums that their votes tallied after they were discharged from jail maybe it would support decent conduct. For what reason should these criminals be rejected when they are additionally influenced by chosen pioneers? As indicated by Siegel’s research, Today, there are more than 1. 5Million grown-ups as of now imprisoned in state or government offices, with an extra 700,000 people spending time in jail In neighborhood correctional facilities (Sabol and Couture, 2008). Minorities of shading are seriously overrepresented inside the criminal equity framework. (In spite of speaking to 13 percent of the U.S. populace, African Americans make 38 percent out of by and by detained prisoners; comparably, Hispanic all out a little more than 15 percent of the general populace and 20 percent of detainees. (1) According to the exploration done by Guy Stuart, U.S. imprisonment rates have been increasing rapidly in the previous barely any decades. The greater part of the nation has disappointment laws. Right around 40% of those disappointed are African American men. Somewhat more than six percent of the African American people group has been disappointed. â€Å"This level of disfranchisement may haveâ had a huge effect on constituent results in various states in the course of recent years, to a great extent in light of the fact that those disfranchised would almost certain host decided in favor of the Democratic Get-together candidate† (1). A few people propose a chill off period. They accept the criminal ought to need to sit tight for a considerable length of time subsequent to serving his/her sentence. Here and there this is so out of sight hand that the criminal would pass on of mature age before he/she could cast a ballot once more. They ought to be allowed to demonstrate they have been restored. Another contention against this uncalled for disappointment is the criminal realized the wrongdoing called for disciplines, including loss of benefits. A few people accept since they definitely realized the disciplines in question, that the ex-criminals ought not be given a subsequent chance. A lawful offense ought not require a lifetime discipline, particularly when the wrongdoing doesn't generally fit the discipline. Disappointment is shameless, unbeneficial, and unlawful. Except if an ex-criminal has carried out voter extortion, for what reason should their discipline incorporate disappointment? Since it influences to a great extent African American men more th an other social and ethnic foundations, it has maybe unintended supremacist results. Criminals have just served their sentence with their jail time and any fines they may have needed to pay. A lifelong incarceration is a superfluous expansion to their sentence. They may not feel exceptionally acknowledged by individuals in the event that they can't cast a ballot. Typically individuals may need an ex-criminal to feel truly comfortable in the public arena so as not to estrange them. Surveys that are precise are imperative to all individuals, since they don't simply influence decent residents. They likewise influence criminals and ex-criminals. Works refered to Camilli, Joseph â€Å"Minnesota’s Felon Disenfranchisement: A Historical Legal Relic, Rooted in Bigotry, That Fails To Satisfy a Legitimate Penological Interest.† Hamline Journal Of Open Law and Policy 33.1 (2011): 235-267. Lawful Collection. Web. 23 Apr. 2013. Hinchcliff, Abigail M. â€Å"The ‘Other’ side Of Richardson V. Ramirez: A Textual Challenge To Criminal Disenfranchisement.† Yale Law Journal 121.1 (2011): 194-236. Scholastic Search Tip top. Web. 23 Apr. 2013. Body, Elizabeth. â€Å"Disenfranchising Ex-Felons: What’s the Point?† 1 Mar. 2003. Web. 3 Blemish. 2013. Siegel, Jonah A. â€Å"Felon Disenfranchisement and the Fight for Universal Suffrage.† Social Work 56.1 (2011): 89. MasterFILE Premier. Web. 23 Apr. 2013. Stuart, Guy. â€Å"Databases, Felons, and Voting: Bias and Partisanship of the Florida

Identifying Understanding Masculine Rhyme

Recognizing Understanding Masculine Rhyme A manly rhyme happens when a rhyme is on the last syllable of a wordthat syllable is focused Green and Mean are manly rhymes, as are Invest and Undressed, Import and Short, and Intrude and Food. In seeing manly rhymes, we have two separate parts: the rhyme, and the pressure. Rhyme Rhymes are just indistinguishable (or fundamentally the same as) sounds. An alright rhyme is head and pet, since both offer a similar vowel sound, however head and bed are a closer rhyme, since they share a vowel and a consonant sound. Rhymes dont must be from similar letters, either. As we see above, contribute and uncovered rhyme, despite the fact that one finishes in - st and one in - ssed. Its not about the letters themselves; its everything about the sound they make. Stress Stress is somewhat trickier to comprehend. In English, we dont put a similar measure of accentuation on each syllable in a word. A syllable is pushed when we put accentuation on it-beCAUSE, CHATtering, RUSHes, perSIMMon. Those syllables that are not focused on are, of course, known as unstressed. A decent method to make sense of which syllables are focused and unstressed in a word is to mess with underscoring contrast syllables. Does IMpossible sound equivalent to imPOSSible or imposs-I-ble or impossiBLE? A few words have more than one focused on syllable, albeit one is typically more worried than the others-REconSIDer (where the third syllable is more worried than the first). Words that are just a single syllable are normally consequently focused, in spite of the fact that it relies upon their setting inside a sentence. Along these lines, to have a manly rhyme, we need (at least two) words that end with similar sounds, and both have focused on last syllables. Sink and Wink and Think are for the most part manly rhymes. As are Overdue and Debut, and Combine and Sign. Not Gendered As should be obvious, manly rhyme has nothing to do with sex. The term was begat long enough prior that focused on syllables, more remarkable than unstressed syllables, were compared with the manly; words finishing with unstressed syllables (like RUSHing, HEAVen, and PURple) are completely viewed as ladylike endings-when those sorts of words rhyme, its known as female rhyme. Step by step instructions to Identify Masculine Rhyme Generally, when you know the standards of manly rhymes, theyre quite simple to spot. For whatever length of time that the words being referred to rhyme in their last (or just) syllable, and that syllable is focused on, the rhyme is manly. Look at the verse selections beneath for instances of manly rhyme. Models From John Donnes Holy Sonnet XIV: Hitter my heart, three-personed God, for youAs yet thump, inhale, sparkle, and try to mend;That I may rise, and stand, o’erthrow me, and bendYour power to break, blow, consume, and make me new. So we have two rhymes here you/new and patch/twist. Since these words are one syllable long, they are consequently pushed. Rhyme? Check. Focused on syllable? Check. These are manly rhymes. From On the Dangers of Open Water by Liz Wager: This magnificence we dont comprehend will sweepus out to the ocean. We search for it belowour bows, yet on the off chance that we attempt to understandthe functions of that excellence we perceive,were made frantic by all we can't know.We drive ourselves to wander between the strandstill, similar to Narcissus, suffocate to discover respite. Here, we have a couple various rhymes: underneath/know, get/strands, see/respite. (While comprehend and strands are not impeccable rhymes, theyre entirely close.) In this model, there are multi-syllable words: they all end with a focused on syllable-perCEIVE, rePRIEVE, and beLOW. Focused on definite syllables? Truly. Rhymes? Indeed. Another case of manly rhyme. For what reason Do Poets Use Masculine Rhyme? Notwithstanding comprehending what manly rhyme is, and how to recognize it, its additionally accommodating to comprehend why a writer may utilize it in a sonnet, or what manly rhyme adds to a sonnet. There are a few different ways to underscore specific words in a sonnet. Position in a line, stress, and rhyme all make words stick out. In the above models, all the manly rhymes happen toward the stopping point; just by having that blank area on their right side, these words are progressively conspicuous, increasingly obvious. Our eyes wait on those last words before we move onto the following line. Stress, as well, accentuates a word; words like to, the, an, an, and, if, or, at, and so forth., are normally all unstressed in idyllic lines, while focused on words have all the more importance, more life. What's more, when words are rhymed, they stick out. The more occasions we hear a specific sound rehashed, the more we focus on that sound-simply consider the verse of Dr. Seuss! Along these lines, having manly rhymes (particularly those toward the finish of lines) help a writer to truly underscore the significant expressions of a sonnet. Regardless of whether a peruser acknowledges it or not, focused on syllables and words will in general stick in our recollections better, as do the redundancy of sounds that we find in rhyme. Along these lines, whenever you read a sonnet that joins rhyme, (for example, a poem or a pantoum), verify whether it is utilizing manly rhyme, and how that utilization is affecting your understanding experience.

How to Write a 250-word College Supplement TKG

How to Write a 250-word College Supplement Welcome to the third part in our supplement series! We’ve covered 1-word answers, and 50-word answers, but most of the supplement questions come across fall into the 200-300 word range. Colleges like the 250(ish)-word length because it’s concise enough to be a quick read, but it gives the student enough space to either do a really good job or to raise some admissions red flags. We want you to do a really good job, so we’re here to help you out.We’ve also written a ton of college specific posts that break down the supplements for schools like Haverford and Claremont McKenna (both of which have 250-word supplements, by the way). If we haven’t published a post on the supplement for your dream school, let us know!The 250-word length might very well be our favorite. It forces students to be concise, like the 50-word questions, but it also offers some room to move around and to do something interesting. Think about it like an elevator pitch with a little room for context. An elev ator pitch is a name for the coherent presentation of an idea in the amount of time it would take to go from, say, floor 1 to floor 15 in a moderately slow elevator - maybe a minute and a half max. The phrase comes from the business world. A business person follows a potential investor or client onto an elevator and only has a few seconds to make a coherent argument for why they should work together - so it’s basically the same as college applications. Your answers are measured in words rather than seconds, but you only have a small amount of time to ask for a big thing, admittance, so the 250-word supplements are an important place to make the elevator pitch for why you should get in.Many schools are transparent about wanting you to make the case for yourself. The most popular supplemental question every year is the “Why should we let you in?” question. Swarthmore, for example, asks: “In 150 to 250 words, please write about why you are interested in applying to and attendin g Swarthmore.” (Check out our step-by-step advice for the Swarthmore application.)Other schools make you work a little harder, forcing you to flex some creative muscle in the short word format. Smith gives students only 200 words to write about a time that made them laugh, Dartmouth asks students to share a time that they had to step out of their comfort zone, and Barnard wants to know what woman in history or fiction you would choose to talk to for an hour.These questions are obviously very varied, but they can all be tackled using the same five-step process. Seriously, do this to the letter and you’ll be killing it in no time.Step One: Brainstorm and ResearchIf you’re asked why you’d like to go to a school, the research is pretty straight forward. You research the school, duh. Find specific programs you want to get involved in, classes you want to take, and professors you want to learn from. For questions that are more creative, you should still be brainstorming and doing research. For a question like what woman you’d want to talk to, pull together a bunch of names, cross off any that will come off as generic (bye bye Hillary Clinton, Oprah, and Katniss Everdeen). Even if you’re just writing about your own life, like a time that made you laugh, start off with a few ideas to choose from. Often, the one that works best isn’t the first one that pops into your head.Step Two: Outline It’s only 250 words, so you don’t have to do anything crazy here, but take your notes and ideas and pick 1 or 2 ideas to guide your answer. For example, if you’re writing about why you want to go to a school where you want to study Anthropology, you may decide to focus in on the Anthropology Department. After you’ve picked your focal point(s), give yourself 2-3 bullet points that you MUST hit for each. Continuing with the anthropology example, your bullet points might be:Receive mentorship or guidance with Y professor who specializes in this thing I’m really i nterested in.Take X class(es) that link into that thing.Step Three: Write LongThis is probably the most counter-intuitive step for people but bear with us.Any answer that is longer than 50 words needs to have a coherent narrative structure. There should be an intro, a body, and a conclusion. If possible, there should also be some sort of story arc and details that give characters life and set the scene. But, this can be really hard to do in the short format, especially if you aren’t used to writing in the short prose form. SO, start by writing long. Completely erase the word count from your mind and write the answer as you would organically. Usually, this means going ~100 words over.Step Four: Kill Your DarlingsWhile Step Three is the most counter-intuitive step, this step is definitely the hardest for people, especially when you like what you’ve written. Now, though, it’s time to take out the red pen. Hunt down unnecessary flourishes and ‘throat clearing’, or superfluous information that is shared on the way to making your point, but that doesn’t aid you in your argument. Cut down overly worked transitions, shorten long sentences, and look for more concise ways to say simple things. For example, you could change “I really admire X because she was confident when no one else believed in her,” (15 words) to “I admire X’s confidence in the face of adversity,” (9 words). The key is to maintain the narrative structure. Each section will get shorter, but there is no excuse for a mess. Often, this means playing around a little, so we recommend using the track changes or suggestions functions so you can chop away without fear of not being able to go back.Step Five: Read it Out LoudOnce you have a piece that fits into the word count, take the time to read it out loud a few times. This can help you catch awkward wording that you may have missed.If you’re done with Step Five, your journey to an epic short-answer supplement is complete!Want more ha nds-on help? Get in touch! We help students get into amazing schools that they often had no idea they could even shoot for. Good guidance truly can make magic happen, and 100% of our students get into one of their top two picks.

Jefferson And Andrew Jackson - 1575 Words

Both Thomas Jefferson and Andrew Jackson believed that they positively influenced the people of the United States. These two Presidents considered themselves as helping the common interests of the people, yet had different and similar approaches to running the government and conducting Presidential tasks. Thomas Jefferson, elected in 1800, had different views on the National Government and its affairs compared to Jackson (Davidson and Stoff 310). Jefferson believed that the states should have more power than the Federal Government, essentially supporting a limited central government (311). Also, in regards to foreign affairs and expansion, Jefferson chose to handle them peacefully instead of forcefully (315 and 324). Within the country,†¦show more content†¦In other words, Jackson believed that the Federal Government should have more power over the state legislatures, in order to maintain a stable and effective U.S. government for all to see. This difference is supported by Jackson’s arguments against nullification (365). Nullification is the action of a state to cancel any objectionable federal law (364). The support against nullification means that Jackson did not believe that the states should be able to object to any federal laws; assering the Federal Government’s dominance over the states. Within this argument, Jackson issued a document known as the â€Å"Proclamation to the People of South Carolina† (365). This proclamation stated that, even if the state of South Carolina supported nullification and President Jackson did not, South Carolina could not threaten to leave the Union. This was named treason in the document. It was released in response to an attempt by South Carolina to nullify tariffs placed on textiles in 1828 (364). In a final display of Federal Government power, Jackson passed a law which allowed members of the government to forcefully collect tariffs if necessary (365). 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Finance analysis of United Utilities and Bristol Water - Free Essay Example

Sample details Pages: 12 Words: 3452 Downloads: 5 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? Title: A comparative financial analysis of United Utilities and Bristol Water to determine who is in the financially healthier position focusing on the interpretation of the figures (what they mean now and in the future) and interpretation (what they mean now and for the future) of key ratios applied. Financial Health Don’t waste time! Our writers will create an original "Finance analysis of United Utilities and Bristol Water" essay for you Create order A companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is defined as the state of its finances at a particular time. It is measured by taking a snapshot of its assets and liabilities at one moment in time, usually at the end of a reporting period. . Financial statements ate the best indicators of financial health of a firm. Balance sheet is the financial summation of all activities performed by the company till date. Balance sheet analysis helps in understanding whether a company can wither durations of economic pressures. Balance sheet in conjunction with profit and loss statement gives a picture of how efficiently a firm is using its assets and how much returns it is generating for equity holders. Additionally, financial health relates not only to the past performance of the company but also to its ability to competitively sustain future profitability. Profit and loss statement shows how much a company earned in a period. Latest profit and loss statement indicates current profitability of operations. Assessing financial health is not just looking at absolute numbers. It is also about how much return a company generates on its capital, how efficiently it employs working capital. Cash statements are more of a confirmation of financial health signals obtained from above two analyses. It throws additional light on the quality of information in PL and balance sheet statements. Financial health of Bristol Water and United Utilities The first place to analyse financial health is a balance sheet of a company. Appendix I gives highlight of the Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s balance sheet. Its total fixed assets have increased significantly mainly due to  £47m investment in one of the group companies. The current assets have also increased by 39% leading to a 30% increasing in total assets. On the other hand, current liabilities have decreased and company had positive current assets as compared to negative current assets in the previous year. This shows that the liquidity of the company has increased and is a good sign of improving financial health. Long term liabilities have increased to finance investment in a group company. After paying dividends, the shareholders funds increased by  £3.8m. Increase in shareholders funds shows the healthy state of the company. In case of United Utilities, the total fixed assets have increased by more than 10% to  £7,958m. This growth is mainly driven by increase in tangible assets, an indicator of higher value of assets. Another sign of improvement in companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is the increase in its current assets and decrease in current liabilities. This has increased the current net assets, a sign of improving liquidity. The increase in net debts is more than countered by increase in assets and this reflects in massive improvement in shareholders funds at over 21%, which is higher than growth in Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s shareholders funds. A higher shareholders fund indicates that United Utilities is in good financial health. Appendix II shows the highlight of last two profit and loss statements of Bristol Water and United Utilities. Bristol Water sales increased by just 1% to  £70.7m in 2004. The cost of sales also increased by 1% which means gross margin à ¢Ã¢â€š ¬Ã¢â‚¬Å" ratio of operating profit to sales has remained same. The earnings before tax decreased due to significant increase in interest in 2004. But this was countered by reduction in tax by about 60%. It resulted in profit after tax increased by 30% to  £11.5m in 2004. 30% increase in profits is a good signal of increasing profitability and value of the company. In case of United Utilities, its sales increased by 10% to  £2,115m in 2004. This increase is much more significant when we compare to 1% increase in case of Bristol Water and indicates that United Utilities growth is top driven. On the other hand, the cost of sales increased by just 8.9%, which is a good indicator of increasing profitability. Lower percent increase in costs as compared to sales means that additional sales were achieved at higher profits. The above two scenarios should have led to even higher % increase in earnings before interest had there not been a significant profit from the sale of operations in 2003. Also lower per cent increase in earnings before tax means percent increase in interest was higher than percent increase in earnings before interest and taxation. The profit after tax was  £361m in 2004. It increased by 30% due to exceptional  £85m tax charge in 2003. Overall both Bristol Water and United Utilities are profitable businesses. Profit after tax is what investors are looking for and both the companies increased it by 30%. While the increase in case of Bristol Waters was due to massive reduction in taxation, the growth was more sales driven in case of United Utilities. This indicates that profit after tax growth pattern is more sustainable in case of United Utilities as compared to Bristol Waters. Cash flow statements are the third part of financial health analysis. Appendix III gives the highlight of cash flow statements of the two companies. Both companies had positive net cash inflows from operations. The primary earnings of a company comes from its operations and if cash flows from operations itself are negative than a company has got very less chances of survival unless it turns the operation cash flows into positive. Cash flows from investment and financing are only secondary. A company that finances its operations and investments without external financing is in very strong financial health. Business performance measures Business performance is best measured by analyzing various financial ratios. Ratios allow companies to be compared on current versus past performance and also with different companies. By comparing its ratios to those of other businesses of the same size within the same industry, firms can better determine areas in which they are competitively advantaged or disadvantaged. Ratios present both the strengths and weaknesses of a business, but they are only indicators targeting areas that require further research. Operating profit margin Operating profit margin is the first and most primary indicator of companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s performance. All other indicators are dependent on other things which could be separated from basic business. Operating Profit Margin = Operating profit / Sales Appendix IV shows operating margin calculations. Both Bristol Water and United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ operating profits margins have remained same over both the years and it is 27 % in both the cases. This is because both businesses are regulated by government and can only charge a certain amount for their services and products. It is clear from above that profits increase can mainly be achieved by increase in sales rather than by reduction in costs. The chances of higher organic growth are limited due to inelastic nature of water consumption. Companies can achieve substantial growth either by acquisitions or by diversifying into other businesses. Fixed asset turnover Higher fixed asset turnover indicates that a firm is making better use of its assets. Fixed asset turnover = Turnover / Fixed Asset Appendix V shows fixed asset turnover ratio of the two companies. Bristol Water is able to better employ its fixed assets by generating higher sales per unit of fixed assets. While United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ fixed asset turnover has remained same, Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ratio has come down due to significant increase in investment in group companies. On the question of which of these two companies is able to generate higher operating margin per unit of fixed assets, we multiply fixed asset turnover and operating margin. Since operating margins of both companies are same and Bristol Water has higher fixed asset turnover ratio, Bristol Water has higher operating margin per unit of fixed assets. Bristol Water is in better financial health and will remain so because of its ability to generate higher operating margin per unit of fixed assets. Return on capital employed The most important ratio describing financial health of a firm is return on capital employed. Capital employed is the finance provided either as equity or debt net of cash. The income used for measuring is earning before interest and tax to take care of the funds provided by net debt. Return on capital employed = EBIT / (Shareholders funds + Net debt) Appendix VI shows return on capital for both the companies. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE has decreased from 13.5% in 2003 to 9.3% in 2004. Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE has also decreased but only marginally from 9.4% to 9.0%. Significant drop in Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROCE is because of massive increase in denominator. Net debts increased to  £140m from  £74m. The increase in net debt was not matched by the corresponding increase in earnings and hence ROCE decreased. Bristol Water is a more efficient user of capital even though the gap in ROCEs of Bristol Water and United Utilities is quite less now. Higher ROCE means that Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is better than that of United Utilities. If Bristol Water is able to generate higher earnings from its investments made in the last year, its ROCE will increase. Return on equity While return on capital employed shows how much firm earned, return on equity shows what is left for ordinary shareholders. Return on equity = Net income after minority and preference dividends / Average book equity, excluding minority and preference shares Appendix VI shows return on equity calculations. Preference shareholders are more like debt than ordinary shareholders. They have higher ranking than ordinary shareholders and get a fixed return. So we have excluded preference dividend from total earnings to obtain amount available to ordinary shareholders. Similarly we have also excluded minority interest from total shareholders to obtain equity shareholders funds. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s return on equity at 17.6% is much higher than United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ return on equity at 11.7%. Also Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ROE increased significantly from 14.0% over the year. The use of lower interest rate preference shares has increased returns to ordinary shareholders. Dividend cover Dividend cover is expressed as ratio of profit after tax to dividend. Dividend Cover = Profit after tax / dividend Appendix VII shows dividend cover calculations. A company with higher dividend cover ratio is in better financial health as it can safely keep up dividend payments even if there is downward movement in income in future. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health, when viewed with respect to dividend cover has improved in the last year. In 2003, it paid dividend higher than its profit after tax meaning dividend was funded from previous profits. A company canà ¢Ã¢â€š ¬Ã¢â€ž ¢t sustain that for long. Latest dividend cover of 1.52 means that Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s can easily pay dividends from its current earnings and hence it is better financial shape. United Utilityà ¢Ã¢â€š ¬Ã¢â€ž ¢s dividend cover ratio has also increased to 1.14. Though it is not as high as Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s dividend cover ratio, it still indicates stable financial condition. Interest cover Interest cover is useful in assessing the survival of a business. Many business fail because of their inability to pay interests and debts. A higher interest cover means a business can easily meet its interest payments without facing financial distress. Interest cover = EBIT / Interest payable A ratio of less than 1 would mean that company is having problems in generating enough earnings to meet its interest payments. Appendix VIII shows interest cover calculations. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest cover has decreased from 3.7 to 3.1 due to significant increase in interest costs. The company took  £70m of additional loans in the last year and this has increased interest costs. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest cover is higher than 2.4 interest cover in case of United Utilities. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s interest payments would probably increase next year when it will have to pay one year full interest on additional loan. Nonetheless both companies appear in good financial health with respect to their ability to pay interests in future. Cash flow interest cover Cash is the king. Lenders are interested in cash generating capacity of the business. Though earnings are a good measure of strength of a business, it is ultimately cash that counts during financial distress. Cash flow interest cover = Net cash inflow from operating activities / Interest payable Appendix VIII shows cash flow interest cover ratio. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s ash flow interest cover ratio at 5.2 is much higher than 3.7 in case of United Utilities. Though both companies generate high amount of cash to repay interest, Bristol Water is in superior financial health due to higher cover. Due to higher safety of margin, lenders would feel more comfortable in giving Bristol Water debt as compared to United Utilities. Cash from operations to net income ratio A companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s quality of earnings can be judged from the ratio of its operating cash flow to net income. Higher cash flow to net income ratio means indicates higher quality of earnings as accrual earnings carry a risk, howsoever insignificant. It also shows less use of accounting gimmicks in manipulation of earnings. Appendix IX shows net cash flow from operations to net income ratio. Both companies have high net cash flow from operations to net income ratio indicating the solid nature of earnings. Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s higher ratio at 2.96 means that it is in better financial health than United Utilities. Financing measures Trade debtor days It reflects how much of a companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s capital is blocked in running its operation. Clients take time to pay and the higher time they take, the more capital is required to finance operations. The company with lower trade debtor days is more efficiently using its working capital. Trade debtor days = Trade debtors / Sales * 365 Appendix X shows the trade debtor days for both companies. If we look at individual levels first, Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade debtors days have increased by 27% while that of United Utilities have decreased by 8%. This means that Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s management has reduced the capital required to run operations and it is a sign of improving financial health. But when we compare two companies, we find that United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ trade debtor days are still higher than those of Bristol Waters. So though Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s efficiency in working capital management has slipped in the last year, it is still better than that of United Utilities. Trade creditor days Trade creditor days represent on average how much time the company takes to pay its creditors. The higher the time a company takes the lesser capital it would need from its investors and would use creditorsà ¢Ã¢â€š ¬Ã¢â€ž ¢ capital to finance its operations. Trade creditor days = Trade creditors / Sales * 365 Appendix X shows trade creditor calculations. Bristolà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade creditor days have decreased whereas Unitedà ¢Ã¢â€š ¬Ã¢â€ž ¢s trade creditor days have increased. This means that now United is funding more of its operations form the money owed to its creditors whereas Bristol is funding operations with more of shareholders money. When we look at both trade debtors and creditors, United has improved the efficiency of its working capital management whereas it has slipped in case of Bristol Water. Additionally, comparing absolute trade creditor and trade debtor days, it appears that the companies are converging. This is not unexpected given the regulatory control and mature state of the business. Structure of assets and claims Analysis of funding structure is almost equally important as analysis of performance. Funding structure will impact how much shareholders will obtain for each pound of total assets. Book gearing Book gearing measures how a firm funds itself or how much of each pound worth of asset is financed through debt or equity. Book gearing = Net debt / capital employed Appendix XI shows book gearing calculations. Almost two-thirds of Bristol Waterà ¢Ã¢â€š ¬Ã¢â€ž ¢s assets are funded from debts whereas the figure is about half in case of United Utilities. Cost of debt is lower than cost of equity. The advantage of high gearing is that the company can obtain cheaper sources of capital and use financial leverage to increase share holders returns. The disadvantages occur when debt levels are very high and it may lead to bankruptcy due to a company not meeting debt covenants. It is difficult to judge what is the dangerous level of debt for a business. Looking at the characteristics of Bristol Water and United Utilitiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ business and there strong profit and cash generation ability, these companies can sustain higher levels of debt than normal businesses. Higher return on equity in case of Bristol Water is because of increase in profit and higher debt levels. So Bristol water is not only in financially good state, but also efficiently employing various sources of capital to generate higher returns for its shareholders. Current ratio A large factor determining a companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s financial health is its liquidity. Liquidity is best measured by current ratio. Current liabilities are the immediate concern of any company and the higher liquidity of current assets makes it a perfect candidate to satisfy current liabilities. Current ratio = Current assets / current liabilities Appendix XII shows the current ratio. It is almost same in both the companies and also moved in tandem over the last year. Also increase in current ratio signifies better financial health of the companies. Any ratio more than 1 means that company can easily meet it current obligations without having to liquidate anything more than current assets. Acid or Quick ratio Acid test or quick ratio is a conservative approach towards current ratio. Inventory sale would normally be at lower than cost price and may not be as liquid as cash or short term investments. Acid test or quick ratio = (current assets à ¢Ã¢â€š ¬Ã¢â‚¬Å" inventory)/current liabilities Appendix XII shows acid ratio calculations. Because of the nature of business of Bristol Water and United Utilities, inventory is very less. So there is almost no difference between current ratio and acid ratio. Conclusion Both Bristol Water and United Utilities are in strong financial health. Their have good mix of assets and liabilities. United Utilities is better when it comes to sheer size of numbers. Bristol Water on the other hand is more efficient user of capital. Both companies are earning a good return on their assets and have high chances of survival in the long run. Appendix I à ¢Ã¢â€š ¬Ã¢â‚¬Å" Balance Sheets of Bristol Water and United Utilities Bristol Water United Utilities  £m 2004 2003 % change 2004 2003 % change Tangible Assets 193.8 184.6 5.0% 7,769.4 7,087.3 9.6% Intangible Assets 0.0 0.0 116.1 69.2 Investments 47.0 0.0 73.0 59.6 Total Fixed Assets 240.8 184.6 30.4% 7,958.5 7,216.1 10.3% Current Assets 37.7 27.1 39.1% 1,560.9 1,174.9 32.9% Total Assets 278.5 211.7 31.6% 9,519.4 8,391.0 13.4% Current Liabilities -31.2 -40.8 -23.5% -1,374.8 -1,424.1 -3.5% Net current assets/(liabilities) 6.5 -13.7 -147.4% 186.1 -249.2 -174.7% Long term liabilities -150.8 -77.7 94.1% -4,702.0 -4,070.6 15.5% Deferred Income -8.4 -8.4 0.0% 0.0 0.0 Provision for liabilities -18.7 -19.2 -2.6% -339.7 -345.0 -1.5% Total long term liabilities -177.9 -105.3 68.9% -5,041.7 -4,415.6 14.2% Total shareholders fund 69.4 65.6 5.8% 3,102.9 2,551.3 21.6% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix II à ¢Ã¢â€š ¬Ã¢â‚¬Å" Profit Loss statement of Bristol Water and United Utility  £m Bristol Waters United Utilities 2004 2003 % change 2004 2003 % change Sales 70.7 70.0 1.00% 2,115.5 1,920.5 10.15% Cost of Sales 51.1 50.6 0.99% 1,489.9 1,368.8 8.85% Operating Profit 19.6 19.4 1.03% 583.7 524.9 11.20% EBIT 19.4 19.0 2.00% 585.6 558.9 4.78% EBT 13.5 14.6 -7.53% 337.5 327.5 3.05% PAT 11.1 8.5 30.59% 361.0 277.8 29.95% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix III à ¢Ã¢â€š ¬Ã¢â‚¬Å" Cash flow statement Bristol Water United Utilities  £m 2004 2003 % change 2004 2003 % change Net cash flow from operating activities 32.9 29.7 10.8% 923.5 851.5 8.5% Return on investment servicing of finance -7.1 -6.7 -151.8 -218.9 Capital expenditure -71.2 -16.1 342.2% -1018 -697.9 45.9% Financing 72 -3.4 922.9 613.8 50.4% (Decrease)/Increase in cash -1.6 2.4 -166.7% 9.6 10.3 -6.8% Source: Bristol Water Annual Report 2004 (www.bristolwater.co.uk) and United Utilities Annual Report 2004 (www.unitedutilities.com) Appendix IV à ¢Ã¢â€š ¬Ã¢â‚¬Å" Operating Margin  £m Bristol Waters United Utilities 2004 2003 % change 2004 2003 % change Sales 70.7 70.0 1.00% 2,115.5 1,920.5 10.15% Cost of Sales 51.1 50.6 0.99% 1,489.9 1,368.8 8.85% Operating Profit 19.6 19.4 1.03% 583.7 524.9 11.20% Operating Margin 27.7% 27.7% 27.6% 27.3% Appendix V à ¢Ã¢â€š ¬Ã¢â‚¬Å" Fixed Asset Turnover Bristol Water United Utility 2004 2003 2004 2003 Sales 70.7 70 2115.5 1920.5 Fixed Assets 240.8 184.6 7958.5 7216.1 Fixed Asset Turnover 0.29 0.38 0.27 0.27 Appendix VI à ¢Ã¢â€š ¬Ã¢â‚¬Å" Return on Capital Employed and Return on Equity Bristol Water United Utility 2004 2003 2004 2003 Return on capital employed EBIT 19.4 19.0 585.6 558.9 Net debt 140.3 74.8 3,438.4 3,373.9 Shareholders funds 69.4 65.6 3,102.9 2,551.3 Total capital employed 209.7 140.4 6,541.3 5,925.2 Return on capital employed 9.3% 13.5% 9.0% 9.4% Return on equity Profit after tax 11.1 8.5 361.0 277.8 Preference Dividend -1.1 -1.1 0.0 0.0 Net income to ordinary shareholders 10.01 7.41 361 277.8 Total shareholders funds 69.4 65.6 3,102.9 2,551.3 Minority interest -19.6 -17.7 Preference shares -12.5 -12.5 Equity shareholders funds 56.9 53.1 3,083.3 2,533.6 Return on equity 17.6% 14.0% 11.7% 11.0% Appendix VII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Dividend Cover Bristol Water United Utility 2004 2003 2004 2003 Profit after tax,  £m 11.1 8.5 361.0 277.8 Dividend,  £m 7.3 16.9 315.3 264.8 Dividend cover 1.52 0.50 1.14 1.05 Appendix VIII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Interest cover and cash flow interest cover Bristol Water United Utility 2004 2003 2004 2003 EBIT,  £m 19.4 19.0 585.6 558.9 Interest payable,  £m 6.3 5.2 248.1 231.4 Interest cover 3.1 3.7 2.4 2.4 Net cash inflow from op. activities,  £m 32.9 29.7 923.5 851.5 Interest payable,  £m 6.3 5.2 248.1 231.4 Cash flow interest cover 5.2 5.7 3.7 3.7 Appendix IX Net cash flow from operations to net income ratio Bristol Water United Utility 2004 2003 2004 2003 Net cash inflow from op. activities 32.9 29.7 923.5 851.5 Net income 11.1 8.5 361.0 277.8 Cash flow to net income ratio 2.96 3.49 2.56 3.07 Appendix X à ¢Ã¢â€š ¬Ã¢â‚¬Å" Trade debtor and trade creditor Bristol Water United Utility 2004 2003 % 2004 2003 % Sales 70.7 70.0 2,115.5 1,920.5 Trade debtors,  £m 8.6 6.7 317.4 313.6 Trade debtors days 44.4 34.9 27.09% 54.8 59.6 -8.12% Trade creditors,  £m 2.6 3.5 72.6 61.2 Trade creditors days 13.4 18.3 -26.45% 12.5 11.6 7.69% Appendix XI à ¢Ã¢â€š ¬Ã¢â‚¬Å" Book gearing Bristol Water United Utility 2004 2003 2004 2003 Net debt 140.3 74.8 3,438.4 3,373.9 Shareholders funds 69.4 65.6 3,102.9 2,551.3 Total capital employed 209.7 140.4 6,541.3 5,925.2 Book gearing 66.9% 53.3% 52.6% 56.9% Appendix XII à ¢Ã¢â€š ¬Ã¢â‚¬Å" Current and Acid Ratios Bristol Water United Utility 2004 2003 2004 2003 Current Assets,  £m 37.7 27.1 1,560.9 1,174.9 Current Liabilities,  £m 31.2 40.8 1,374.8 1,424.1 Current Ratio 1.21 0.66 1.14 0.83 Stocks,  £m 0.7 0.6 17.1 20.6 Current Assets Stocks,  £m 37.1 26.5 1,543.8 1,154.3 Acid Ratio 1.19 0.65 1.12 0.81

Emotivism - 1571 Words

EMOTIVISM LOGICAL POSITIVISM Logical positivism embraced a scientific method for verifying knowledge – a process of verification – which excluded the possibility of moral facts. This shows the influence of David Hume (1711-1776), who believed that sentiment was the source of right and wrong. If you decide to help someone in need, you do so because you have feelings, not because you have reason. Hume believed in a common feeling for each other’s welfare. We all have a capacity for compassion, but it has nothing to do with reason. You can’t go from a factual statement (an ‘is’) to a moral one (an ‘ought). Logical positivism acknowledged that moral facts were not like scientific ones, but went on to conclude that they were not facts at†¦show more content†¦One cannot say that one is right and the other wrong, because there are no facts that separate them, one can only accept that each is using moral judgements to express his or her emotional response to that s et of facts. People may reject Ayer’s theory – suggesting a whole variety of causes for their moral beliefs, which they believe justify their view. I might say that murder is wrong because Jesus taught against it in the NT and because it disrupts civilised society. Ayer explains this as an attempt to find other things that appeal to my emotions. C.L.STEVENSON (1908-1979) Ayer’s approach was taken and developed by C. L. Stevenson in his Ethics and Language (1945).While Ayer thought that arguments were people simply expressing their emotions towards each other, Stevenson maintained there was actually a disagreement in attitudes. Stevenson argued that moral judgements contain 2 elements: a. An expression of an attitude based on a belief b. A persuasive element which seeks to influence others To say ‘this is good’ means ‘I approve of this, you should as well’. Moral statements are not just expressions of emotion, but are the result of attitudes based on fundamental beliefs. 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In Emotivism a moral statement isnt literally a statement about the speakers feelings on the topic, but expresses those feelings with emotion. When an emotivist says â€Å"murder is wrong† its like saying â€Å"down with murder† or just saying â€Å"murder† while making a horrified face, or a thumbs-down gesture at the same time as saying â€Å"murder is wrong†. Emotivism watches theRead More A Taxonomy of Moral Realism Essay1637 Words   |  7 Pagesdiagramm atically represented in the following manner: Are ethical statements truth-evaluable? Yes No -- Early Emotivism (Ayer) Does descriptivism offer a correct account of moral semantics? Yes No -- Descriptivism -- Non-descriptivism Emotivism (Stevenson) Prescriptivism (Hare) Quasi-Realism (Blackburn) ExpressivismRead MoreThe Theory Of The Media2438 Words   |  10 Pagesresponsibilities of the media are to inform, strengthen and support controversy, and advertise. Within this essay the application of the three classical theories: utilitarianism, deontology, virtue ethnics; and the three alternative perspectives relativism, emotivism, and ethnical egoism will depict the actions, responsibly, and goal of the media. Due to the fact that the media extends to millions of people, â€Å"majority rules† is the best way to control how and what is distributed by the media. Utilitarianism

The Great Gatsby and the American Dream Essay Example For Students

The Great Gatsby and the American Dream Essay Introduction F. Scott Fitzgerald’s novel, â€Å"The Great Gatsby†, is one of the few novels he wrote in 1925. The novel takes place during the 1920’s following the 1st World War. It is written about a young man named Nick, from the east he moved to the west to learn about the bond business. He ends up moving next to a mysterious man named Gatsby who ends up giving him the lesion of his life. After love circles with Gatsby and his cousin Daisy, lastly Jordan and gossip resulting with killings end up discussed over his experience resulting going back east. Through reading the book, it shows how the experience of selfness and World War 1 made the high social optimistic over their lives. It showed how they wanted to forget the past and build themselves back into their social class. Also, by the experience of Daisy and Jordan treatment from the men in the stories allows the reader to see how time still hasn’t changed how relationships work with men. This novel is a great novel to give an example on how reality is to people even the high class. Through the discussion of the passage, poem and scholarly article will show how the path towards the American Dream can turn into a negative or positive outcome in a person’s life. Theme When Mr. Fitzgerald wrote â€Å"The Great Gatsby,† he described the actions of the human society. In a certain way, not only did he describe and critic the high class but also the lower class, which ended up critiquing the American Dream. The American Dream was a idea give to believe that a human being should pursue being happy, wealthy, and loved which has cause any human being to go in search for this idea. All that is end up being found is the fact of having the illusion of having more material is to be happy than being happy by valuing what you already have. Gatsby would be a great example of not valuing his materials. He had everything he wanted – except Daisy of course – but he never used or appreciated the materials he was surrounded by. â€Å"You know, old sport, I’ve never used that pool all summer,† said Gatsby. He didn’t value anything but Daisy since the reason for everything he did was for her. It only leaves to question to whether he really loved her or wanted her wealth or maybe just even the accomplishment of having her.

Analysis of Case Laws involving Business and the Bill of Rights, Torts, Administrative Agency and Contracts

Introduction Businesses are influenced by the environment they operate in. The environment is based on factors which interplay to determine the operations and scope of the business. Law is one such factor that determines the extent of the legality of the operations of a business. Advertising We will write a custom essay sample on Analysis of Case Laws involving Business and the Bill of Rights, Torts, Administrative Agency and Contracts specifically for you for only $16.05 $11/page Learn More The business and the bill of rights concept apply with the legislation available to the businesses so as to limit their operations and protect the consumer. Administrative agency deals with handling issues relating to agency relationships. Torts and contracts govern the involvement of the business in tortuous issues and the protection of the fiduciary relationships in business. This paper provides a case brief involving each of the issues mentioned above as they are applied in business law. Business and the Bill of Rights Case Brief: Burden v. The State of Texas [1698-99] Facts: The petitioner, Burden, sold a video tape that appeared obscene to a detective of the state of Texas. During the hearing in the trial court, the appellant offered cumulative evidence of the fact that the library also has sites that allow the viewing of pornographic images. This cumulative evidence was however considered misleading. He was found guilty of selling obscene material with the knowledge of the obscene nature. Burden then appealed against the conviction to the criminal court of appeals of Texas. Issues: The issue of concern is whether the conviction of obscenity promotion had sufficient legal evidence to support it. Ruling: The criminal court of appeals of Texas held that the evidence was sufficient in establishing that the appellant knew the content and character of the video tape and thus affirmed the conviction. Analysis: In establishing the sufficiency of the evidence, the court based its ruling on cases such as Green v. State and McDuff v. State. According to the Texas penal code section 43.23 (c) (1), charges on the offence of obscenity promotion are based on the defendant’s knowledge of the material as having a character and content that is sexually explicit. Advertising Looking for essay on business corporate law? Let's see if we can help you! Get your first paper with 15% OFF Learn More The court needed to be able to establish whether the appellant was aware of the material content. This was based on the case of Hamling v. United States. This means that the court did not need to prove that Burden knew that the content material was obscene. It was just enough that the person knew the material of the video tape. However, the appellant had the right to produce evidence in terms of comparable materials so as to counter the evidence given by the state and to prove that there were other governmental institutions that had access to such pornographic material. The court determines the quality of such evidence to establish what evidence was liable to the case and which one was misleading. Hence, the evidence was found to be misleading and confusing to the jury. Minority Rationale: If there is a lack of sufficient evidence to prove that the defendant knew the material content to be obscene, he is entitled to receive the protection of first amendment rights that allow for free self expression. Comment: Self expression is very important as is protected in the first amendment act, but should consider the influence on the other people. Follow up Questions and Answers Political speech and business speech differ mainly in content in that political speech is meant to create a good impression of character of the person, while business speech is meant to increase the awareness of the business to the public through creating a better image of the business. The industries that are strictly regulated are not accorded the fourth amendment guarantees due to the protection of the greater good. This is because the protection of the public good is a better objective than protection of the business. This is fair to the extent that such businesses are likely to take advantage of ignorant consumers and vulnerable population and gain higher profits (Meiners, Ringleb Edwards, 2006). The case law was judged well because despite the use of cumulative comparative evidence, the video shop openly exposed the society to obscenity. Moreover, Burden was aware of the nature of the materials but still sold them without making the customer aware of the obscenity.Advertising We will write a custom essay sample on Analysis of Case Laws involving Business and the Bill of Rights, Torts, Administrative Agency and Contracts specifically for you for only $16.05 $11/page Learn More Administrative agency Case Brief: Pruett v. Harris County Bail Bond Board [05-0283] Facts: Pruett, a n agent of a bonding company, violated the rules 24 and 25 set by the Harris County Bail Bond Board. He challenged the authority of the board of setting the rules claiming that they are unconstitutional although he acknowledged the violations. The board suspended his license for seven years. Pruett filed a suit in the trial court which granted his motion and the enforcement of the rules while the court of appeal asserted that the board acted within its mandate of the promulgation of the solicitation rules. While the constitutionality of rules 25 and 25 was established, the prohibition of bondsmen who had no prior relationship with the individual requiring the bond within 24 hours of arrest was decided to be an unconstitutional restraint. This was petitioned in the supreme court of Texas. Issues: The issues identified in the case were whether the board acted within its authority in making the rules and whether the restrictions on the bail bond customers were constitutional. Ruling: The Supreme Court held that the board acted within its authority to make rules. In addition, the non-business hours rule was considered constitutional while the 24 hours rule and the open warrant were considered a violation of the rights of the plaintiff. Analysis: The court relied on the Occupation Code which was in existence at the time the rules were promulgated. This implied that since the Occupation Code allowed the board to make rules and measures that would regulate the industry, the board had acted within its powers. Advertising Looking for essay on business corporate law? Let's see if we can help you! Get your first paper with 15% OFF Learn More The fifth circuit argued that the board acted in violation of the amendment rights of Pruett, while the prohibition of bondsmen on grounds of warrant was not in line with the interests of the board hence cannot survive scrutiny constitutionally. The ban of the 24 hours deal did not prove the deceptive, misleading or illegal nature of the information Pruett wanted to pass to the customers. Regarding the non-business hours, it was noted that even before the solicitation rules were set, it was illegal to make business calls to customers at that time with the restriction of the bondsmen that had a prior relationship with the customer. This was to establish equal competition because the call from such a person at the restricted hours would be received (Keenan Riches, 2007). Minority Rationale: The change in the definition of â€Å"bonding business† to mean â€Å"the execution of a bail bond by a bail bond surety† by the Harris board limited its regulatory power while the local rules are a violation of the Texas public information act through preventing access of information of public interest especially on incarcerations and open warranties. Comment: The powers of a regulating body need to be communicated to the agents especially to the extent they are binding on them. Follow Up Questions and Answers The relationship between Pruett Company and Harris Bond Board represents an agency relationship. This is because as a government body which was mandated to offer bond services to customers, the board offers the agent companies the opportunity to offer such services but limits their operations. The board, being the administrative body, has powers to set the rules of operation for the agents, issue licenses to agents, supervise their work and suspend their licenses. The agents have the responsibilities of offering bond services to customers and to make reports of its operations to the board. In case of any issue requiring more analysis, the agents are re quired to file suits to court (Meiners et al., 2006). Torts Relating to Business Case Brief: Tiller v. McLure [02- 0136] Facts: McLure Barbara and her husband were contractors of the defendant, Tiller. She then sued Tiller on the claim that he had caused her emotional distress. This emotional distress she claimed was from the way Tiller had conducted himself in the contracts of construction. The trial court did not find sufficient evidence purporting that Tiller was guilty and held that McLure takes nothing. On appeal, the court of appeal held that there was sufficient evidence to prove that Tiller had caused emotional distress to McLure and established that punitive damages were to be paid to McLure. The case was then subjected to the Supreme Court of Texas. Issues: The main issue is whether there is enough evidence to decide the case in the favor of McLure. Ruling: The Supreme Court held that there is no sufficient evidence to support the finding of the appeal court that Tillerâ €™s conduct was extreme thus this does not fall in the category of a matter of law. The court thus decided that McLure should not be compensated. Analysis: The court is mandated with the obligation of establishing that the defendant acted in a manner that was outrageous, extreme, had intended to do it and it caused emotional distress that was severe to the plaintiff. This then provides the basis of how much damages the plaintiff can be paid by the defendant. An outrageous act is termed as one that is beyond decency and not tolerable in the community. Tiller’s conduct was termed extreme when he proposed the termination of the contract if the business was closed in the entire day of the funeral although he requested some workers to attend the funeral. Minority Opinion: The actions of Tiller can be termed extreme and outrageous due to the persistent calls and insensitivity even in the death of McLure. Comment: The issue of the extent to which a disturbance is outrageous and warrants damage if determined by the court provides the likely best opinion. Follow Up Questions and Answers Torts in business include defamation, unfair competition, interference with contractual relations and an advantage, trade law or common law trademark infringement among others. The concept of warranties refers to the assurance given by a party to a contract as to the condition upon which the other party can use to make a decision whose result binds the other party. Warranties include the warning signs that the producer gives to a consumer and which would influence the use of the product. Liability occurs where there is a duty to act reasonably which was breached and as such the party suffered injury linked to the breach of duty (Emerson, 2003). The use of warning signs in products is adequate because it is assumed that the consumer is responsible for ensuring that they are aware of the conditions of the product they are buying. It however requires further disclosure through advertisement which creates awareness among the consumers. Contracts Case Brief: ERI Consulting Engineers Inc v. Swinnea [07- 1042] Facts: Snodgrass and Swinnea were partners in a business. Swinnea colluded with others in forming Air Quality which was to be involved in the buy out but he did not disclose this information to Snodgrass. He lowered production at ERI after the buy out from which ERI lost the contract with Merico. Later, Swinnea formed a different company, Brady Environmental, which competed for business with ERI. Swinnea was fired and Snodgrass fined a law suit against him through ERI. The trial court decided that Snodgrass and Swinnea were liable to be paid damages. The court of appeal ruled in favor of Swinnea claiming that the evidence was legally insufficient to warrant damages. Issue: The issue in this case was whether the forfeiture of contractual consideration would be available as a remedy against Swinnea. Ruling: The Supreme Court of Texas held that evidence existed to show that there was considerably loss of profits hence Snodgrass and ERI should receive compensation for the loss but would receive nothing for their conspiracy against Brady Environmental. On the other hand, Swinnea was liable for his involvement with Air Quality. Analysis: The court established that Swinnea owed a fiduciary duty to ERI and Snodgrass which was violated through the inducement of the buyout and as a result the parties experienced a loss in profits. In the other case, ERI and Snodgrass would not receive anything as damages on the issue of conspiracy against Brady Environmental. Minority Rationale: If the profit lost was a result of the lack of the contract with Merico, then the profit calculation should be based on reduction of the profits gained from Air quality. Comment: Contracts owe a fiduciary duty to the parties and it is important for any dealings to be disclosed to the other party. Follow Up Questions and Answers The element of contract under violat ion was the breach of trust and fiduciary duty which could have been avoided with the disclosure of the interest Swinnea had in Air Quality. The contract is also affected by the inducement of buy out. The plaintiffs, ERI and Snodgrass, received damages for the loss in revenues. Normally contracts need to be in a written form although this is not a binding requirement. Enforceable contracts are contracts which have to be in a written form (Miller Jentz, 2009). Conclusion This paper has reviewed cases in the areas of business and the bill of rights, administrative agency, torts related to business and the contract as they relate to business law. The case analysis and briefing has also involved the review of follow up questions and answers. Reference List Emerson, R. (2003). Business law. New York: Barron’s Educational Series. Keenan, D. J., Riches, S. (2007). Business law. London: Pearson/Longman. Meiners, R. E., Ringleb, A. H., Edwards, F. (2006). The legal environment of b usiness (9th ed.). Mason, OH: Thomson. Miller, R., Jentz, G. (2009). Fundamentals of business law: Summarized cases. Chicago: Cengage Learning. This essay on Analysis of Case Laws involving Business and the Bill of Rights, Torts, Administrative Agency and Contracts was written and submitted by user Braelyn W. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Peers and Piers

Peers and Piers Peers and Piers Peers and Piers By Maeve Maddox More proof that traditional literature is in a state of neglect is the frequent occurrence of the spelling piers when the context calls for peers. I really hope i will [win something] because I have a BIG presentation coming up and that mouse would really impress my piers! And to set the record straight I am not going on safari for that as the sole purpose. Id still like to bring home some trophies to brag about and impress my piers! Ive listened to the Beatles songs. They were all right, but nothing to impress my piers. I was a child and wanted to do things that would impress my piers. I never really thought much about my life until I was in my thirties. Before that time, I was too busy trying to move up the corporate ladder, impress my piers, prove that I was intelligent and go through school. I have many goals but one of them would be to work or produce a project that would truly impress my piers. I dont skate/snowboard to make friends and impress my piers. I found most of these examples in forums and comments where correct expression is not a priority, but one is from a site offering services for sale, and one is from a poem. In each of these examples the word wanted is peers. A peer is a person equal in standing to another. The word comes from Latin par, equal. In some contexts it means noble. The expression peer of the realm, means a member of the aristocracy. The peerage is a system that classifies the aristocracy by rank and title. A woman who belongs to the peerage is a peeress. In general usage a peer is an equal. The state of equality may be civil, economic, or social. Citizens accused of a crime are to be tried by a jury of their peers. The equality can also lie in the area of skill or ability. An extremely gifted craftsman or athlete can be said to have no peer. In French medieval literature, the twelve peers are twelve heroic knights like those of the Round Table in the Arthurian tales. In the Song of Roland, the twelve peers include Roland, Oliver, Bishop Turpin, and the traitor Ganelon. A pier is a vertical support. The structure that supports a bridge is a pier. Cathedrals are built with piers that support the tremendous weight of roof and towers. Piers are inanimate. They are incapable of feeling admiration so theres no point in trying to impress them. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Creative Writing 101List of Greek Words in the English LanguageWords Often Misspelled Because of Double Letters

Management Accounting College Case Study Example | Topics and Well Written Essays - 1000 words

Management Accounting College - Case Study Example Most incumbents at the time of the entry of Southwest Airlines are showing small profits because of low consumer demand, high operation and maintenance costs. However, Southwest Airlines' introduction of a new business model significantly altered this situation. It can be recalled that deregulation has lowered the barrier to entry in the industry as well as enhanced the competitiveness of the players which are previously receiving subsidy from the government. This, in turn, largely contributes to the cost efficiency of airline operators allowing them to charge lower prices to passengers. A low cost carrier like Southwest Airlines typically adopts a business model which offers only a single passenger class and a single type of airplane which allows the company to cut on training and servicing costs. Budget airlines also typically employ a very simple fare scheme which rewards early reservation by increasing the fare charged as the plane fills up. There is usually no reserved seating in order to allow customers to choose their own seats thereby encouraging early and quick boarding (Sorensen 2006). In order to drive down operation costs, technological innovation particularly the internet is used in order to eliminate the huge commission usuall y passed on to travel agencies. Budget airlines also prefer flying on secondary and simplified routes as well as having relatively shorter flights and faster turnaround times. Budget airlines, unlike larger air companies usually skip in-flight catering and other complimentary services replacing this with optional paid-for-in-flight food and drinks. In order to insulate themselves from future increases in oil prices, budget airlines often undertake aggressive fuel hedging, that is, "making advance purchases of fuel at a fixed price for future delivery" (Fuel Hedging 2006). The operation of an airline necessitates the investment in capital which includes the planes, and ports among others. Southwest Airlines also recruited pilots, stewardess, and staff which will run the operation. The company also pays mechanic for the maintenance of its fleet. Looking the company's cost structure; it incurs both direct and indirect costs in order to keep the business running. The fixed costs associated with Southwest Airlines' operations include the monthly maintenance of the mechanic, the insurance paid for its fleet, the expenses associated with the leased properties like the airport, electricity expenses in its offices, and even the rent expense that it pays for its booking premises. These fixed costs can be seen as indirect expenses because they cannot be necessarily identified with a specific product or value (Garrison et al, 2007). These costs are incurred as the air carrier operates and are very significant to keep it in business. However, they cannot be direc tly linked to the specific process of product and process costs. In its daily operations, Southwest Airlines shoulders operations cost. As opposed to business organizations which can directly identify the costs associated in creating a product which is suitable to a specific customer order or requirement, Southwest Airlin

Class Relationships in US Essay Example | Topics and Well Written Essays - 500 words

Class Relationships in US - Essay Example This war turned out to be the biggest war in the history of the world, named as Civil War (Tripp). Civil war was the longest war to be fought; it took five years for American authorities to overcome this war. The central point of this war was the slavery system of black people, and the domination of white people. Civil war pushed America to reconstruct the whole nation of America by bringing them together. The nation’s unity and the new laws regarding the system of replacing slavery and the status of slaves took into consideration. The slavery system was abolished and the black people were given the freedom to utterly claim their-selves as the citizens of America, likewise the whites. The African American identity was allotted to the black nation of US. The blacks were given equal rights to contribute in the elections by voting for their preferred leader, by the US government. The statuses of the slaves were taken care of by giving four million of them the identification of being called as American citizens. Civil war stood out the nation power more superior to the state g overnment. After the Civil War, US nation endured unity and the US quickly became the primary economic power in the world. When we see the US today, it gives us the clear picture of a complete new reformed America. Zero class discrimination is being seen. There is seen to be a strong & equal bounding between blacks and whites. After the coming of Barack Obama the place of class has been changed. The coming of African American President is the proof of present class status of America. Laws are developed in the favor of blacks, for the protection of their rights. With time white has started to equalize themselves with Blacks, but on the basis of religion the issue is still in light. Slavery of Black people has overcome finely. We can see blacks in every industry. Blacks are much motivated to join US army, Hollywood & politics. Blacks are treated equally as

Control system for microgrid

Control system for microgrid Abstract In this study an example of a microgrid composed of diesel generator and two uninterruptable power supply systems is considered. This microgrid installed in the three buildings of the Tallinn University of Technology. This paper deals with how to implement a distributed control and monitoring system based on the Ethernet network in the microgrid. The paper describes a control strategy to implement both grid connected and islanded operation modes of the microgrid. Keywords Control system, diesel generator, microgrid Introduction Distributed generation (DG) is becoming an increasingly attractive approach to reduce greenhouse gas emissions, to improve power system efficiency and reliability, and to relieve todays stress on power transmission and distribution infrastructure [1]. Distributed generation encompasses a wide range of prime mover technologies, such as internal combustion engines, gas turbines, microturbines, photovoltaic, fuel cells and windpower [32]. A better way to realize the emerging potential of DG is to take a system approach which views generation and associated loads as a microgrid [21]. Microgrid is a concept of defining the operation of distributed generation, in which different microsources operate as s single controllable system that provides power and heat to a cluster of loads in the local area [3], [8] [9]. A well designed microgrid should appear as an independent power system meeting the power quality and reliability requirements [3]. The primary goal of microgrid architectures is to significantly improve energy production and delivery to load customers, while facilitating a more stable electrical infrastructure with a measurable reduction in environmental emissions [10]. The most positive features of microgrids are the relatively short distances between generation and loads and low generation and distribution voltage level. The main function of a microgrid is to ensure stable operation during faults and various network disturbances. The microgrid is a promising concept in several fronts because it [18]: provides means to modernize todays power grids by making it more reliable, secure, efficient, and de-centralized; provides systematic approaches to utilize diverse and distributed energy sources for distributed generation; provides uninterruptible power supply functions; minimizes emissions and system losses. Despite many advantages of microgrid there remain many technical challenges and difficulties in this new power industry area. One of them is the design, acceptance, and availability of low-cost technologies for installing and using microgrids [4]. The increased deployment of power electronic devices in alternative energy sources within microgrids requires effective monitoring and control systems for safe and stable operation while achieving optimal utilization of different energy sources [35]. Microgeneration suffers from lack of experience, regulations and norms. Because of specific characteristics of microgrids, such as high implication of control components, large number of microsources with power electronic interfaces remains many difficulties in controlling of microgrids. Realization of complicated controlling processes in microgrids requires specific communication infrastructure and protocols. During the process of microgrid organization many questions concerning the protection and safety aspects emerge. Also, it is required to organize free access to the network and efficient allocation of network costs. The predominant existing distributed generation is based on an internal combustion engine driving an electric generator [36]. To investigate various aspects of integration of alternative energy sources such as conventional engine generators, this paper proposes a prototype of the microgrid for three academic buildings at the Tallinn University of Technology which consists of a diesel generator, and batteries storage with power electronic interface. The main goal of this work is to design an intelligent control system of the microgrid that is efficient enough to manage itself for power balance by making use of state of the art communication technology. Moreover, the aim of this paper is to describe the control strategy of the microgrid operation in both stagy state modes. This control system enables the microgrid system to balance the electric power demand and supply and to simultaneously control the state of power network. Microgrid Theoretical Background A microgrid is described as a small (several MW or less in scale) power system with three primary components: distributed generators with optional storage capacity, autonomous load centers, and system capability to operate interconnected with or islanded from the larger utility electrical grid [10], [11]-[13]. According to [39], [22], multiple facility microgrids span multiple buildings or structures, with loads typically ranging between 2MW and 5MW. Examples include campuses (medical, academic, municipal, etc), military bases, industrial and commercial complexes, and building residential developments. Microgrids include several basic components for operation [3], [4]. An example of a microgrid with is illustrated in Fig.1. Distributed Generation Distributed generation units [1] are small sources of energy located at or near the point of use. There are two basic classes of microsources; one is a DC source (fuel cells, photovoltaic cells, etc.), the other is a high frequency AC source (microturbines, reciprocating engine generators, wind generators), which needs to be rectified. An AC microgrid can be a single-phase or a three-phase system. It can be connected to low voltage or medium voltage power distribution networks. Storage Devices Distributed storage technologies are used in microgrid applications where the generation and loads of the microgrid cannot be exactly matched. Distributed storage provides a bridge in meeting the power and energy requirements of the microgrid. Distributed storage enhances microgrid systems overall performance in three ways. First, it stabilizes and permits DG units to run at a constant and stable output, despite load fluctuations. Second, it provides the ride through capability when there are dynamic variations of primary energy (such as those of sun, wind, and hydropower sources). Third, it permits DG to seamlessly operate as a dispatchable unit. Moreover, energy storage can benefit power systems by damping peak surges in electricity demand, countering momentary power disturbances, providing outage ridethrough while backup generators respond, and reserving energy for future demand. There are several forms of energy storage, such as the batteries, supercapacitors, and flywheels. Interconnection Switch The interconnection switch is the point of connection between the microgrid and the rest of the distribution system. New technologies in this area consolidate the various power and switching functions (power switching, protective relaying, metering, and communications) traditionally provided by relays, hardware, and other components at the utility interface into a single system with a digital signal processor. The interconnection switches are designed to meet grid interconnection standards. Control System The control system of a microgrid is designed to safely operate the system in grid-parallel and stand-alone modes. This system may be based on a central controller or imbedded as autonomous parts of each distributed generator. When the utility is disconnected, the control system must control the local voltage and frequency, provide (or absorb) the instantaneous real power difference between generation and loads, provide the difference between generated reactive power and the actual reactive power consumed by the load, and protect the internal microgrid. Structure of the Proposed Microgrid The microgrid installed in three buildings of the Tallinn University of Technology (TUT): Faculty of Power Engineering, TUT Library, School of Economics and Business Administration. Consequently, according to the classification given in [22], this power system can be defined as a multiple facility microgrid. Fig.2 illustrates the various components of the power system of the microgrid at TUT. The structure of the microgtid for the campuses of the TUT is proposed. Fig.3 shows a schematic of the power system. Microgrid systems targeted in this study are autonomous areas having the power demand of several kilowatts including a diesel generator, two uninterruptable power supply (UPS) systems with batteries storage, and loads. They are connected to the power electronic interface forming local AC network with 230V, 50Hz. The diesel generator is used as the main distributed energy resource in this microgrid. It has a nominal power of 176kW/220kVA, voltage of 240V/400V and maximum current of 318A. This generator is connected to the AC bus via the automatic relay logic (ARL2). The ARL2 is continuously observing it both sides: the main grid and the microgrid. If there is a fault in the general grid, the ARL2 will disconnect the microgrid, creating an energetic island. The battery banks (E1 and E2) are used as the distributed energy storage devices in the microgrid to insure continuous supply of the local load. They are interfaced to the electrical network through the two UPS systems: UPS1 (160kVA), and UPS2 (240kVA). Hence, we can conclude that the microgrid has two main possible operation modes: grid-connected and islanded mode. Main customers of the microgrid are the computers and servers located in the laboratories and office rooms in the three buildings of TUT. The clients in the Library Building (computers) are interfaced to the electrical network using ARL1. In addition, four experimental loads (Experimental loads 1..4) are used that can be connected to the distributed shield located in the Laboratory of Electrical Drives. The nine intelligent sensors (P1..P9) assign these loads. Their task is to measure electrical power and energy parameters of the network, such as voltage, current, power, energy, power factor and transmit this information to the controller. The microgrid is connected to the general city electricity grid using two two-section transformer substations (6000kV/400kV) located in the Faculty of Power Engineering and the School of Economics and Business Administration Buildings. Description of the Control System Taking into account the configuration and features of the power network of the Tallinn University of Technology, the control system structure for the microgrid is designed with the following specifications: the balance of electric power demand and supply of power network are provided; both the steady state modes and the transient performance of the microgrid are achieved. A block diagram of the hierarchical control system which is based on the multiagent technology [40], [41], is demonstrated in Fig.4. The design of the control system can be divided into hardware and software. The control structure of the microgrid has three levels: Operator console and application server; Central controller (CC); Local controllers (LC) and measuring devices. Operator console is a computerized workstation with special software which comprises of supply and demand calculation units, monitoring units, control schemes and dispatching units. The function block diagram of the software is shown in Fig.5. The operator console heads the hierarchical control system. Its main goals of are: to keep track of the whole system by monitoring the status of the communication nodes and generating units; to collect data from the measuring devices; to calculate supply and demand of power; to visualize information received; to display the basic modes of the microgrid; and to transfer control commands to the central controller. Application server is designed for archiving data received from the measuring devices. The main interface between the operator console and others communication nodes of the microgrid control system is the central controller. It is the main responsible for the management of the microgrid. for the optimization of the microgrid operation. The central controller operates in real time. Its main functions are: connection and disconnection of the microgrid, the synchronization process, the detachment of loads. In addition, the aims of the central controller are: to collect information from the measuring devices; to transfer data from the operator console and the application server; to manage the power supply switches; and to transmit the control commands to the local controllers. Group of the local controllers are related to the third hierarchical control level. They include microsource controller that located in the distributed resources of the microgrid. It manages active and reactive power production levels at the diesel generator. Moreover, the microsource controller is responsible for the maintaining desired steady-state and dynamic performance of the power network. The other local controllers are located in the two UPS systems. Their main goals are to provide management of charge of the batteries storage. Measuring process Information required by the proposed monitoring and control system is voltage, current, power, energy, and power factor measurements. Real-time information is acquired through the intelligent measuring devices located at the output of the energy source, at the input of each loads, and at the both UPS systems. In this system, Allen-Bradley Powermonitor 3000 [25] is used to measure these instantaneous values. It implements real-time power monitoring with 50 ms selectable update rate. Such operating information is displayed in real-time for monitoring and energy management purposes. Communication network A communication infrastructure is needed between the central controller and the local controllers [23]. The short geographical span of the microgrid may aid establishing a communication infrastructure using low-cost communications. The adoption of standard protocols and open technologies allows designing and developing modular solutions using off-the-shelf, low-cost, widely available, and fully supported hardware and software components. At the present time, many low cost microcontrollers include at least an Ethernet controller, standalone cheap controllers are also available. The main advantages of using Ethernet are: the transition from a centralized control to a distributed control; wiring reduction no need for point to point connections. This solution provides flexibility and scalability for low-cost implementations. Taking these into account, the Ethernet industrial protocol has been chosen in this microgrid as communication network for data transfer for all those control units. The amount of data to be exchanged between network controllers includes mainly messages containing set-points to LC, information requests sent by the MGCC to LC about active and reactive powers, and voltage levels and messages to control microgrid switches. The LC is responsible of collecting local information from the attached energy resource and takes some real-time decisions based on the control algorithm. The communication network of the control system is illustrated in Fig.6. Every communication node has to get registered to the master server. The node sends its information to the master server through diverse communication channel. Furthermore, this topology provides an opportunity for immediate control center access via remote consoles and web based laptops for necessary actions to be taken. To include new generation resources or storage devices in a flexible manner into the microgrid, multi-agent technologies [40] might be applied. The proposed hierarchical control scheme provides a flexible platform to make high level decisions. Control Strategy of Operation of the Microgrid A microgrid may operate either connected to the main grid or disconnected from it. There are two steady states of operation, grid-connected (Mode-G) and islanded (Mode-I). Furthermore, there are two transient modes of operation, transfer from Mode-G to Mode-I and transfer from Mode-I to Mode-G. The key issue of the control is how to maintain the voltage and frequency stability of the microgrid [20]. Grid-connected mode In the grid-connected operation mode, the main function of a DG unit is to control the output real and reactive power. The real and reactive power generated by a DG can be controlled through current or voltage regulation, thus the DG output power control schemes can be generally categorized as current-based and voltage-based power flow control [43]. During Mode-G operation, the voltage and frequency of the microgrid is set by the main grid. The aim of the uninterruptible power supply systems is to obtain energy backup as much as possible, so during Mode-G operation, the main grid, the microgrid or both of them, will charge the batteries [20]. In grid-connected mode the balance between the generation and the consumption as well as the control of the parameters of the system is guaranteed by the utility grid. Thus, generators are regulated with the criterion of optimized economic exploitation of the installation [23]. Concerning the programmable generator, the objective of the control is to optimize the microgrid performance. Islanded mode The MG operates autonomously, in a similar way to physical islands, when the disconnection from the main grid occurs [37]. When the grid is not present, the ARL2 disconnects the microgrid from the grid, starting the autonomous operation. The instant at which the intentional islanding occurs must be detected in order to the inverter changes between grid-connected to intentional island modes. The detection is achieved using an algorithm described in [23]. When the main distribution network is faulted, the fault current will flow into the main grid from the microgrid continuously. At the same time, the circuit breaker of microgrid should detect the frequency and voltage-drop, and open in time, which makes the microgrid disconnect automatically from the main grid and change to islanded operation mode. Diesel generator should adopt the reasonable control strategies to ensure the stability of frequency and voltage in microgrid [42]. While switched from Mode-G to Mode-I, the UPS system operates in voltage control mode, is setting the voltage and frequency of the microgrid through absorbing or releasing energy. In islanded mode, due to the unavailability of the utility grid, two requirements must be fulfilled: the power balance between the generation and the consumption and the control of the main parameters of the installation (voltage amplitude and frequency). In synchronous islanded mode this reference is the same as the grid voltage. This mode is also called synchronization mode and it is the mode that necessarily precedes a reconnection with the grid. The control system is responsible for assuring the power balance. In case of energy excess the management system can limit the output power of the diesel generators power in order to avoid the operation in extremely inefficient low power generation modes. On the contrary, if all the available power is not enough to feed the local loads, the management system will detach non-critical loads. The control system is voltage controlled and it regulates the main parameters of the system. The UPS systems sets the voltage and frequency of the islanded microgrid and maintains them within acceptable limits by injecting or absorbing active power and reactive power as required. As soon as the presence of mains is detected, the microgrid control system uses feedback information from the mains voltage to adjust the energy storage unit voltage and frequency control loops to synchronize the microgrid voltage with the main voltage of the main grid. Transition from Grid-Connected to Islanded Mode There are various islanding detection methods proposed for DG systems [44]. As mentioned above, there is a different control strategy when the laboratory-scale microgrid system operates in Mode-G or Mode-I. If there is a transition between these two modes, the control mode of the battery inverter will change. A switching circuit, as shown in Fig.7, is designed to realize this transition [20]. A load-voltage control strategy proposed by [23] is employed to provide the operation of the microgrid. Disconnection of the microgrid from the grid can be provoked by many causes, like unsatisfactory grid voltage (in terms of amplitude or waveform) or even economic aspects related to power price. In order to monitor grid voltage characteristics a Voltage monitoring module is required. This module measures continuously the rms grid voltage comparing it with a preestablished threshold value. When any of the phase voltages goes down the threshold value (0.9 pu in this case) the detection signal is activated. If 20 ms after the first detection this signal is still activated the microgrid must be disconnected from the utility grid and it must pass to islanded operation mode, otherwise the microgrid will remain connected to the utility grid. This way unnecessary islandings are avoided and selectivity is respected. A 20 ms time window has been chosen after verifying through experimental tests and standards [47] that a personal computer (which is considered as the most critical residential lo ad in this microgrid) is not affected by a 20 ms voltage interruption. As soon as the microgrid is disconnected from the grid, the programmable generator controller passes from a power control mode to a voltage control mode. Microgrid power consumption is also continuously measured in order to detach non-critical loads if there is no enough local available power. In addition if consumption or generation conditions are modified and it becomes possible to feed all the local loads, non-critical loads will be reconnected. Transition from Islanded to Grid-Connected Mode When the grid-disconnection cause disappears, the transition from islanded to grid-connected mode can be started. To avoid hard transients in the reconnection, the diesel generator has to be synchronized with the grid voltage [23]. The DG is operated in synchronous island mode until both systems are synchronized. Once the voltage in the DG is synchronized with the utility voltage, the DG is reconnected to the grid and the controller will pass from voltage control mode to current control mode. When the microgrid is working in islanded mode, and the ARL2 detects that the voltage outside the microgrid (in the grid) is stable and fault-free, we have to resynchronize the microgrid to the frequency, amplitude and phase of the grid, in order to reconnect seamlessly the microgrid. If the grid-disconnection cause disappears and the gridvoltage fulfills the desired requirements, the transition from islanded to grid-connected mode can be started. The grid voltage conditions will be again monitored by the Voltage monitoring module. This way if the grid voltage exceeds the threshold value the detection signal is deactivated. If 20 ms after the first detection the detection signal is still deactivated it means that utility grid has returned back to normal operating conditions and the microgrid can reconnect to the grid. However, before the reconnection, the microgrid has to be synchronized with the grid voltage in order to avoid hard transients in the reconnection. To do so, the microgrid operates in synchronous islanded mode during 100 ms with the aim of decoupling the reference variation and the physical grid reconnection transients. In this operating mode the voltage in the microgrid is set to the characteristics of the grid voltage, frequency and phase. Once the voltage in the microgrid is synchronized with the utility voltage the microgrid can be reconnected to the grid and the programmable generator controller will pass from a voltage control mode to a power control mode. In the same way if non-critical loads are detached they are also reconnected. In the presence of unplanned events like faults, microgrid separation from the MV network must occur as fast as possible. However, the switching transient will have great impact on microgrid dynamics. The microgrid functionalities as well as its control methods depend on the mode of operation [23]: Islanding of the MG can take place by unplanned events like faults in the MVnetwork or by planned actions like maintenance requirements. In this case, the local generation profile of theMG can be modified in order to reduce the imbalance between local load and generation and reduce the disconnection transient [48]. Conclusions In this paper the microgrid system installed at the Tallinn University of Technology, has been presented. The microgrid includes a diesel generator, batteries storage with power electronic interface. The architecture of the microgrid for the Tallinn University of Technology and a control system structure for the microgrid were proposed. Design of a control and monitoring system for a microgrid is presented in this paper. A hierarchical control scheme is proposed. This will enhance the reliability and stability of the microgrid on one end and will make microgrid an easy to use product on the other. Acknowledgement This paper was supported by the Project DAR8130 Doctoral School of Energy and Geotechnology II. References A.M.Borbely,J.F.Krieder, Distributed generation: the power paradigm for the new millennium, CRC Press, Boca Raton, Florida, 2001, 388p. 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